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GST - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Power of GST authorities - Power to issue summons or conduct ...

GST

January 6, 2024

Power of GST authorities - Power to issue summons or conduct search and seizure - Challenge to N/N. 14/2017- Central Tax - the respondents are proper officer in relation to the function to be performed under the CGST Act, 2017 as contemplated under Section 2 (91) of the CGST Act, 2017, and as such, was entitled to issue summons under Section 70 of the CGST Act, 2017 in connection with the inquiry initiated against the petitioner. - HC

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